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Taxation

Uniquely among accounting departments of UK universities, the Group has a strong interest in taxation research, with a focus on its social and organisational contexts. In historical and contemporary studies, substantive areas of concern have been taxation policy, international comparisons, and recent policy developments UK tax administration.

Lynne Oats is currently joint secretary of the Tax Research Network, an international grouping of active tax researchers which hosts an annual conference drawing together tax researchers from a variety of disciplines and geographical locations.

Taxation research across the Faculty of Social Studies is drawn together under the banner of the Warwick Tax Policy Research Goup, of which Lynne Oats is co-director.

Lynne Oats is Guest Editor, together with three collegures, of a special Tax issue of Critical Perspectives on Accounting, publication due early 2010.

 

Tax History


Closely linked with the accounting history within the group, a number of previous and current research projects concern the historical development of various aspects of taxation.

Lynne Oats has spent the last nine years investigating the British newspaper stamp duty, in conjunction with Pauline Sadler from Curtin University of Western Australia. They are tracing the history of the newspaper stamp from its inception in Britain in 1712 until its abolition in 1855. Lynne also has an interest in twentieth century developments in corporation tax both in the UK and Australia. Publications from this project include papers in Accounting Historians Journal (2008, 2004), Accounting Business and Financial History (2007) and British Tax Review (2002). The 2008 Accounting Historians Journal paper was awarded runner prize for the Best Manuscript in 2008.

Examining medieval taxation in the reign of King John, Lynne Oats, together with Jane Frecknall-Hughes from the Open University has also published in Accounting Historians Journal (2007).

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